In re the Assessment of the Transfer Tax upon the Estate of Duryea
Appellate Division of the Supreme Court of the State of New York
Appeal by Catherine W. Angus from an order of the Surrogate’s Court of the county of Rockland, entered in said Surrogate’s Court on the 8th day of June, 1908, dismissing an'appeal from an order entered in said court on the 19th day of ¡November, 1907, fixing and assessing,the transfer tax upon a legacy under the will of-William Duryea, deceased.
1Opinion of the Court
Rich, J.:
This appeal presents a single question, viz., is the widow of an adopted son the “ widow of a son ” within the meaning and intendment of those words as used in the Transfer Tax Law % Section, 221 of the Tax Law (Laws of 1896, chap. 908), as amended by chapter 368 of the Laws of 1905,* provides: “ When property real or personal or any beneficial interest therein, of the value of less than ten thousand dollars, ¡lasses by any such transfer to or for the- use of any father, mother, husband, wife, child, brother, ■ sister, wife or widow of a son, or the husband of a daughter * * * such…
2Cases cited3 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In Re the Estate of MillerNew York Court of Appeals · 1888
- Von Beck v. ThomsenAppellate Division of the Supreme Court of the State of New York · 1899
3Cited by4 opinions
- First National Bank v. PeopleIllinois Supreme Court · 1952
- In re the Estate of AnonymousNew York Surrogate's Court · 1953
- In re the Estate of BarnabyNew York Surrogate's Court · 1918
- In re the Estate of ButlerNew York Surrogate's Court · 1927